| Document Type
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BL
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| Record Number
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618987
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| Doc. No
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dltt
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| Main Entry
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McMillan, Edward J.,1949-
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| Title & Author
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Not-for-profit budgeting for nonprofit organizations\ Edward J. McMillan.
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| Edition Statement
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4th ed.
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| Publication Statement
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Hoboken, N.J. :: Wiley,, c2010.
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| ISBN
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9780470575413
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: 0470575417
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| Notes
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Includes index.
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| Contents
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Budgeting and financial operation -- Cash vs. accrual accounting -- Basic accounting and financial operations -- Effective use of footnotes and financial ratio calcuations for the statement of financial position -- Controllable and uncontrollable expenses -- Controllable, semi-controllable, and fixed expenses -- Noncash expenses -- Effective footnotes for the statement of activity -- Natural and functional statements of activity -- Internal financial statements -- Converting accrual-method financial statements to cash-method financial statements -- Budgeting philosophy -- Continuous budgeting system overview -- The executive and the budget process -- Executive summary -- Comparative financial statements -- Expense reduction plans -- The monthly budgeting process -- The cash flow budget -- Getting the budget approved -- Suggested format of budget documents for an approving body -- The role of the budget coordinator -- Accounting and budgeting for fringe benefits -- The capital budget and depreciation -- Inventory purchases and calculation of cost of goods sold -- Accounting and budgeting for dues -- Capital assets : lease-or-buy decisions -- The long-range plan -- Financial ratios -- Zero-based budgeting -- Putting it all together.
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| Subject
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Nonprofit organizations-- Finance.
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| Subject
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Nonprofit organizations-- Accounting.
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| Subject
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Corporations-- Finance.
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| Subject
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Corporations-- Accounting.
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| Subject
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Budget in business.
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| Added Entry
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Wiley Online Library (Online service)
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| Cover Title
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Not-for-profit budgeting and financial management
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